Form N-379 - Request For Innocent Spouse Relief (And Separation Of Liability And Equitable Relief) Page 2
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1
2FORM N-379
(REV. 2012)
PAGE 2
When To File
Generally, you should file Form N-379 as soon as you become aware of an unpaid tax liability that you believe should
be paid only by your spouse (or former spouse). The following are some of the ways you may become aware of such a
liability:
•
The Department has examined your tax return.
•
The Department sends you a notice.
You generally must file Form N-379 no later than 2 years after the first Department attempt to collect the tax from you.
Examples of attempts to collect the tax from you include garnishment of your wages or applying your income tax refund
to the tax due.
Exception for equitable relief. The period of time in which you may request equitable relief has been expanded. For
more information, see Department of Taxation Announcement No. 2011-28.
Where To File.
Do not file Form N-379 with your tax return. Instead:
•
If you are meeting with a Department employee for an examination, examination appeal, or collection, file Form
N-379 with that employee.
•
If you received a Department of Taxation notice of deficiency, and the 30-day period specified in the notice has
not expired, file Form N-379 with the Department employee named in the notice. Attach a copy of the notice
to Form N-379. Before the end of the 30-day period, you should file a petition with the Board of Review or the
Tax Appeal Court, as explained in the notice. By doing so, you preserve your rights if the Department is unable
to properly consider your request before the end of the 30-day period. Include the information that supports
your position, including when and why you filed Form N-379, in your petition to the Board of Review or the Tax
Appeal Court. The time for filing with the Board of Review or the Tax Appeal Court is not extended while the
Department is considering your request.
•
If none of the situations above apply to you, file Form N-379 with the Hawaii Department of Taxation at P.O. Box
259, Honolulu, HI 96809-0259.
Spousal Notification
The Department is required to inform your spouse (or former spouse) of your request for relief from liability, and
to allow your spouse (or former spouse) to provide information that may assist in determining the amount of
relief from liability. The Department of Taxation will not provide information to your spouse or former spouse that
could infringe on your privacy. The Department will not provide your new name, address, information about your
employer, phone number, or any other information that does not relate to a determination about your request for
relief from liability.
FORM N-379
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